Off to #SCOTUS, where we are expecting opinions at 10a followed by oral arguments in South Dakota v. Wayfair, Inc.pic.twitter.com/VzH8hpB6Xm
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Running up to court for Wayfair now. More to come.
First take out of Wayfair: A very closely divided court. Whether sales taxes can be imposed on businesses without physical presence in a state could come down to the Chief Justice &/or to stare decisis (the idea that a court will adhere to a formerly decided case (here, Quill)).
In addition to Justices Kennedy, Thomas, and Gorsuch, who have previously signaled their belief that Quill could or should be revisted, Justice Ginsburg called it “obsolete” and was quite skeptical of arguments to keep it around.
The only thing that could save Quill appeared to be the thing that allowed Quill (which itself preserved an earlier ruling) to exist in the first place: reliance interests. It’s been around, everyone relies on it, so we should keep it.
Toward the end of the arguments, though, the Chief Justice did question that, asking Wayfair’s lawyer what reliance interests there really were — beyond the retroactivity question.
Here's the transcript from today's SD v. Wayfair #SCOTUS argument —> https://www.supremecourt.gov/oral_arguments/argument_transcripts/2017/17-494_7lho.pdf …
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